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Posted Thu, 29 Aug 2024 13:55:14 GMT by Alexandra Hughes
Hi, I am checking if I have to account for any VAT for digital services (business training video recordings and pdf ebooks) that I have purchased for my wedding cake business where the supplying businesses are overseas (USA and Singapore). The invoices do not have any tax itemised on them. I have looked at various threads on this forum but I am still not clear - re: place of supply, reverse charge etc. I am a UK VAT registered business based in the UK, the suppliers are businesses based overseas. I am "consuming" the digital services in the UK (does that mean the place of the supply is the UK?) Please can you confirm how I treat these purchases in relation to VAT and my VAT return? Thank you
Posted Tue, 03 Sep 2024 09:30:11 GMT by HMRC Admin 17 Response
 
Hi.

If you are purchasing digital services from overseas then these should be subject to the reverse charge by yourself,
the UK VAT registered customer.

Please see the guidance below:

Place of supply of services (VAT Notice 741A)   .

Thank you .
 

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